JONALIS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JONALIS
Largest movements
- Current investments +€70,000
new in 2025: €70,000
- Cash -€58,686
down €58,686 (-61.6%), from €95,302 to €36,615
mainly Current investments (-€70,000) and Investment in fixed assets (net) (-€16,879)
- Tangible fixed assets +€14,458
up €14,458 (+329.3%), from €4,391 to €18,849
- Profit (loss) carried forward +€23,327
up €23,327 (+28.6%), from €81,552 to €104,879
- Trade debts +€1,376
up €1,376 (+122.6%), from €1,123 to €2,499
- Taxes +€5,751
up €5,751 (+59.5%), from €9,669 to €15,421
- Gross operating margin -€2,200
down €2,200 (-4.9%), from €44,533 to €42,333
- Depreciation +€1,605
up €1,605 (+148.6%), from €1,080 to €2,685
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,740 | €132,865 | +€25,126 | +23.3% |
| Formation expenses | 20 | €327 | €63 | -€264 | -80.8% |
| Fixed assets | 21/28 | €4,391 | €18,849 | +€14,458 | +329.3% |
| Tangible fixed assets | 22/27 | €4,391 | €18,849 | +€14,458 | +329.3% |
| Land and buildings | 22 | €4,391 | €18,849 | +€14,458 | +329.3% |
| Current assets | 29/58 | €103,022 | €113,954 | +€10,932 | +10.6% |
| Stocks and contracts in progress | 3 | €6,666 | €5,961 | -€705 | -10.6% |
| Stocks | 30/36 | €6,666 | €5,961 | -€705 | -10.6% |
| Amounts receivable within one year | 40/41 | €1,054 | €1,378 | +€324 | +30.7% |
| Trade receivables | 40 | €1,054 | €1,378 | +€324 | +30.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | - | €70,000 | +€70,000 | |
| Cash at bank and in hand | 54/58 | €95,302 | €36,615 | -€58,686 | -61.6% |
| Total equity and liabilities | 10/49 | €107,740 | €132,865 | +€25,126 | +23.3% |
| Equity | 10/15 | €101,552 | €124,879 | +€23,327 | +23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,552 | €104,879 | +€23,327 | +28.6% |
| Amounts payable | 17/49 | €6,188 | €7,987 | +€1,799 | +29.1% |
| Amounts payable within one year | 42/48 | €6,188 | €7,987 | +€1,799 | +29.1% |
| Trade debts | 44 | €1,123 | €2,499 | +€1,376 | +122.6% |
| Suppliers | 440/4 | €1,123 | €2,499 | +€1,376 | +122.6% |
| Taxes, remuneration and social security | 45 | €730 | €1,153 | +€423 | +57.9% |
| Taxes | 450/3 | €730 | €1,153 | +€423 | +57.9% |
| Other amounts payable | 47/48 | €4,335 | €4,335 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,080 | €2,685 | +€1,605 | +148.6% |
| Other operating charges | 640/8 | €544 | €684 | +€139 | +25.6% |
| Gross operating margin | 9900 | €44,533 | €42,333 | -€2,200 | -4.9% |
| Operating profit (loss) | 9901 | €42,909 | €38,964 | -€3,944 | -9.2% |
| Financial charges | 65/66B | €386 | €217 | -€169 | -43.8% |
| Recurring financial charges | 65 | €386 | €217 | -€169 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €42,523 | €38,747 | -€3,776 | -8.9% |
| Income taxes | 67/77 | €9,669 | €15,421 | +€5,751 | +59.5% |
| Profit (loss) for the period | 9904 | €32,854 | €23,327 | -€9,527 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,854 | €23,327 | -€9,527 | -29.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.